The questions and answers relate to representations that a
practitioner might obtain from management in an engagement to perform
an independent private-sector audit of a conflict minerals report, and
the practitioner’s responsibility with respect to gaining an
understanding of and testing internal controls in performing an
independent private-sector audit.

In addition, the AICPA resource describing conflict minerals report
attributes that facilitate an independent private-sector audit has
been updated based on conflict minerals reports filed, and to reflect
recent SEC guidance.